Regulation 3 Amendments to the principal Regulations

after the word “If” there shall be inserted the words “it appears to the collector that”;

for the words “the underdeduction” there shall be substituted the words “the failure to deduct the amount which the collector considers should have been but was not deducted ( “the excess amount”)”;

for the words “the amount of the excess” and “the amount of that excess” there shall be substituted in each case the words “the excess amount”;

for the words “If the amount” there shall be substituted the words “If it appears to the Board that the amount”;

for the words “the Board, if they” there shall be substituted the words “and the Board”;

for the words “may direct that the amount of the excess” there shall be substituted the words “they may direct that the amount which they consider to constitute the excess ( “the excess amount”)”;

for the words “the amount of that excess” there shall be substituted the words “the excess amount”;